Publication:

Efficiency, cost of intermediation, discretionary accruals: empirical evidence from Yemen banking sector

Show simple item record
DC FieldValue
dc.contributor.authorFekri Ali Mohammed Shawtari
dc.contributor.supervisorMohamed Ariff Abdul Kareem
dc.contributor.supervisorShaikh Hamzah Shaikh Abdul Razak
dc.date.accessioned2022-11-02T04:32:26Z
dc.date.available2022-11-02T04:32:26Z
dc.date.issued2014
dc.description.abstractEfficiency measurement has received increased attention amid global changes and growing competition within the finance industry in all countries, including developing countries such as Yemen. The evaluation of efficiency is crucial for players in the industry, not only to assess their ability for survival, but also to remain competitive in the market. Besides, efficiency would have consequences on other areas including bank margins and earnings manipulations. Like others, Yemen's banking industry has witnessed structural changes over the past decade, which paved the way for the industry to upgrade its efforts to emulate international standards. The present study analyses the efficiency of Yemen's banking sector during the 1996-2011 period. A two-stage analysis using Data Envelopment Windows Analysis (DEWA) was employed in the first stage of the research to measure the efficiency trends of industry, followed by the panel regression technique in the second stage to examine the determinants of efficiency. As efficiency of is a major concern for all stakeholders given its implications for various areas of banking operation such as bank margins and the opportunistic behaviour via discretionary accruals "manipulation" of earnings, the study also examines on whether the effeciency would have impacted the bank margins and earnings quality.en_US
dc.identifier.citationShawtari, F. A. M. (2014). Efficiency, cost of intermediation, discretionary accruals: empirical evidence from Yemen banking sector (Doctoral dissertation). INCEIF, Kuala Lumpur. Retrieved from https://ikr.inceif.org/handle/INCEIF/3689en_US
dc.identifier.urihttps://ikr.inceif.edu.my/handle/INCEIF/3689
dc.languageEnglish
dc.language.isoengen_US
dc.publisherINCEIFen_US
dc.rights2014. INCEIF
dc.sourceSGPS
dc.subjectEfficiencyen_US
dc.subjectBanking sectoren_US
dc.subjectYemenen_US
dc.subject1996-2011en_US
dc.subjectIslamic banksen_US
dc.subjectConventional banksen_US
dc.titleEfficiency, cost of intermediation, discretionary accruals: empirical evidence from Yemen banking sectoren_US
dc.typePhDen_US
dlc.maintopicIslamic bankingen_US
dspace.entity.typePublication
ikr.doctypeTheses
ikr.licenseAvailable in physical copy only (Call Number: t HG 3368 A6 S534)
ikr.topic.maintopicIslamic bankingen_US
Appears in Collections
PhD
Files

Abstract View

2661658

View & Download

177361